This article will first explore the development of the relationship between lawyers
and economists by briefly examining the “law and economics” movement.
The
next
section
will contrast the training of economists with the training of lawyers. The
following section will focus on the income tax system and the role economists and
lawyers play in its development and implementation, including options for tax
reform
and its effect on in
equality. Finally, the article will delve into behavioral
research
and the psychology of “numbers,” and the implications for the tax and fiscal
systems.